Article Per Year (5 Year)
p-Index From 2021 - 2026
1.431
P-Index
This Author published in this journals
All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Iqtishoduna: Jurnal Ekonomi Islam Gema Wiralodra International Journal of Financial, Accounting, and Management International Journal of Finance Research Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Rachman, Andry Arifian
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
Faktor-faktor penentu kepuasan pengguna learning management system di program studi akuntansi Universitas Widyatama Dianita, Mirna; Lestari Barus, Irene Sukma; Hidayat, Rachmat; Rachmawati, Rima; Rachman, Andry Arifian
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.783 KB) | DOI: 10.32670/fairvalue.v5i2.2337

Abstract

This study aims to identify the determinants of user satisfaction with a learning management system (LMS) in the Accounting Study Program of Widyatama University. The population in this study was students of the 2017–2021 accounting study program. The sample used was 194 people who were taken randomly. The data analysis technique used is covariance-based structural equation modeling. The results of the study stated that the implementation of e-learning lectures was more flexible; there was good support for the e-learning system; the technology used in e-learning lectures is acceptable; participants have high motivation in e-learning lectures; instructors have an important role in e-learning lectures; and participant achievement in e-learning lectures is very good. However, e-learning lectures have not been able to replace traditional (face-to-face) learning. And e-learning lectures have an effect on learning achievement.
Pengaruh pengetahuan peraturan perpajakan dan sanksi pajak terhadap kepatuhan wajib pajak kendaraan bermotor Rachmawati, Intan; Rachman, Andry Arifian
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/3z8tfj07

Abstract

Data on the proportion of SAMSAT Rancaekek taxpayer compliance for 2021 shows that there has been a decline due to economic conditions that have not recovered 100% from the impact of the Covid-19 pandemic. This study aims to examine how the influence of tax information and tax sanctions on taxpayer compliance in the field of motor vehicle taxation. Researchers used the slovin formula and a simple random sampling mechanism to collect information from 100 people. Data collection from taxpayers at SAMSAT Rancaekek used open and closed questionnaires for this study. This study uses a quantitative methodology because of the numbers involved. Researchers screened the initial data and found 14 outliers; Hence, 86 respondents were included for statistical analysis. IBM SPSS version 26 was used to perform multiple linear regression analysis and descriptive statistics for this study. The findings show that the taxpayer's understanding of tax regulations and tax sanctions simultaneously and partially influences taxpayer compliance with motorized vehicle tax at SAMSAT Rancaekek.
The Influence of Organizational Culture, Organizational Commitment to Fraud Prevention with Internal Control as an Intervening Variable in the South Sumatra Provincial Government Putri, Intan Femizah; Rachman, Andry Arifian
International Journal of Finance Research Vol. 5 No. 4 (2024): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v5i4.2480

Abstract

This study aims to test and analyze the influence of organizational culture and organizational commitment to fraud prevention with internal control control as an intervening variable. The data collection method used a survey using a questionnaire. The population in this study is part of the South Sumatra Provincial Government's procurement of goods and services. The sampling technique uses the purposive sampling technique. The number of respondents was 136 from 30 regional apparatus organizations (OPD) that were sampled. The data analysis method used in the study was PLS SEM. The results of this study show that organizational culture and commitment have a positive and significant effect on fraud prevention, with an R Square value of 97.5%. The results of this study also show that organizational culture, organizational commitment, and internal control have a positive and significant effect on internal control, with an R Square value of 93.4%. The results of this study provide empirical evidence that fraud prevention can be carried out with organizational culture and organizational commitments and good internal control so that fraud does not occur.
Mengukur Kinerja Perusahaan: Menggunakan Metode Pendekatan Balanced Scorecard Nurjanah; Sukaesih, Evi; Rachman, Andry Arifian
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 2 (2024): October
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i2.2690

Abstract

This research aims to look at the company's performance using the balanced scorecard method, which will be measured using a financial perspective, customer perspective, internal business perspective and performance learning and growth perspective, the research method uses a descriptive analysis research method with quantitative descriptive approach, the research results show that the company's performance uses a perspective approach. The higher the financial percentage of the current ratio, the more liquid the financial condition of the research object is, while the company's performance using a customer perspective means that the revenue generating index increases, the service gets better, while the financial performance measured using the customer business method shows that Minimize Error Rate and Rework (MERR)The smaller it is, the smaller the error in the service system. Results of Prime Plaza Hotel Purwakarta in 2021 using a balanced scorecard for the Learning and Growth perspective, Prime Plaza Hotel Purwakarta got a meaning Fair/Average.
PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI DAN BUDAYA ETIS ORGANISASI TERHADAP KECURANGAN AKUNTANSI DI PT HUADI NICKEL ALLOY INDONESIA AP, Weinberg Janne Trisnawaty; Rachman, Andry Arifian
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5852

Abstract

This study aims to examine and analyze the influence of internal control effectiveness, compensation appropriateness, and organizational ethical culture on accounting fraud at PT Huadi Nickel Alloy Indonesia. The research method used in this study is a causal comparative method, aimed at investigating the cause-and-effect relationships between the variables studied. This study employs a quantitative approach using primary data obtained from the distribution of questionnaires to employees selected based on specific criteria. The sampling technique applied is purposive sampling. The population of this study comprises 60 individuals, from which 52 respondents were obtained. The questionnaire in this study uses a likert scale offering five response options with scores ranging from 1 to 5. The data analysis method used is multiple linear regression, with testing carried out using the IBM SPSS Statistics software. The results of this study indicate that internal control effectiveness and organizational ethical culture don’t significantly influence accounting fraud. On the other hand, compensation appropriateness has a significant but positive effect, which contradicts the initial hypothesis of this study. Therefore, the assumption that compensation appropriateness negatively affects accounting fraud is not supported. Keywords: Internal Control, Compensation Appropriateness, Organizational Ethical Culture, Accounting Fraud
The effect of quality of presentation of financial statements and accessibility of financial statements on financial management accountability: case studies in regional apparatus organizations in the City of Bandung in 2023 Simanjorang, Mega; Rachman, Andry Arifian
Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gemawiralodra.v14i2.451

Abstract

This study aims to examine the effect of the quality of presentation of financial reports and the accessibility of financial reports on the accountability of financial management in Bandung City Regional Apparatus Organizations. This research is quantitative. The data used were primarily questionnaires distributed to 54 respondents, namely the Heads of Regional Apparatus Organizations and Finance Sub-Sections of each agency and service office. The sampling technique used was the purposive sampling method—data collection techniques used in this study using survey methods. The analytical method used is multiple linear regression analysis with the SPSS application tool. This study uses traditional assumptions, namely the normality test, heteroscedasticity test, autocorrelation test, multicollinearity test, and hypothesis testing using the t-test and F-test. The results show that the quality of the presentation of financial statements and the accessibility of financial reports have a simultaneous influence on financial management accountability. The quality of presentation of financial statements partially has a significant positive direction, and the accessibility of financial reports has a significant positive effect on financial management accountability.
The Influence of Management Accounting Information System Characteristics on Managerial Performance in Bandung City MSMEs in 2023 Rachman, Andry Arifian; Ikram, Syafrizal; Fadjar, Achmad
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i3.2403

Abstract

A country can develop with the support of various parties (government and stakeholders) and the business sector. The government makes rules and supports to protect and ensure the development of the business sector in the midst of an open business climate. Companies from abroad can operate in the country and will certainly be a challenge for entrepreneurs. So that business competition will be tighter, including competition for Micro, Small and Medium Enterprises (MSMEs). This study aims to examine the effect of Management Accounting Information System Characteristics on Managerial Performance in MSMEs in Bandung City in 2023. The research population is MSMEs in Bandung City with a research sample of 35 MSMEs. The results of the study prove that the characteristics of the Management Accounting Information System have a positive effect on Managerial Performance.
The effect of the awareness of taxpayer and tax socialization on taxpayer compliance for motor vehicles Ramdhan, Rizky Mochammad; Rachman, Andry Arifian
International Journal of Financial, Accounting, and Management Vol. 5 No. 2 (2023): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i2.393

Abstract

Purpose: This study aimed to determine whether taxpayer awareness and tax socialization affect taxpayer compliance at the SAMSAT Office of Cianjur Regency. Research methodology: This study used a simple random sampling technique and the Slovin method using Statistical Program for Society Science (SPSS) software. Primary data were obtained by distributing the questionnaires. Results: Based on the results, it can be concluded that the variable awareness of taxpayers and tax socialization partially have a positive and significant effect on taxpayer compliance. Limitations: This study's limitation is the use of a questionnaire to obtain data, which allows the respondent to translate the questionnaire items differently from what the author intended. The questionnaire was distributed only to the taxpayer of a motor vehicle at the SAMSAT Office of Cianjur Regency. Contribution: Author, SAMSAT Office, and Public.
Co-Authors AP, Weinberg Janne Trisnawaty Fadjar, Achmad Ikram, Syafrizal Lestari Barus, Irene Sukma Mirna Dianita Nurjanah Putri, Intan Femizah RACHMAT HIDAYAT Rachmawati, Intan Ramdhan, Rizky Mochammad Rima Rachmawati Simanjorang, Mega Sukaesih, Evi